When posed with a particularly complex tax question, a researcher with little previous experience with the issue would be best served at the outset by consulting
A)The Internal Revenue Code
B)The Treasury Regulations
C)The applicable legislative history
D)A "tax service" (e.g., CCH, RIA)

Question

Quizplus · Accepted Answer

A "tax service" such as those provided by CCH or RIA contain comprehensive and up-to-date information on tax laws, regulations, rulings, and cases. They are specifically designed to help tax professionals, including researchers, navigate complex tax issues and provide detailed explanations and analysis of various tax provisions. While the Internal Revenue Code, Treasury Regulations, and legislative history are also important sources for researching tax issues, a tax service may provide a more user-friendly and comprehensible starting point for a researcher with little previous experience.

When Posed with a Particularly Complex Tax Question, a Researcher